Municipal Act, 2001, S. O. 2001, c
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General rating by-law (2) For purposes of raising the general upper-tier levy, an upper-tier municipality, on or before April 30 in each year, shall pass a by-law directing each lower-tier municipality to levy a separate tax rate, as specified in the by-law, on the assessment in each property class in the lower-tier municipality rateable for upper-tier purposes. 2001, c. 25, s. 311 (2). Assessment for general upper-tier levy purposes (3) For the purposes of subsection (2), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before the by-law mentioned in subsection (2) is passed for the taxation year. 2001, c. 25, s. 311 (3). Special levies (4) For purposes of raising a special upper-tier levy, an upper-tier municipality shall, on or before April 30 in each year, pass a by-law directing each applicable lower-tier municipality to levy a separate tax rate, as specified in the by-law, on all or part of the assessment, as specified in the by-law, in each property class in the lower-tier municipality rateable for upper-tier purposes. 2001, c. 25, s. 311 (4). Assessment for special upper-tier levy purposes (5) For the purposes of subsection (4), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before the by-law mentioned in subsection (4) is passed for the taxation year. 2001, c. 25, s. 311 (5). Restrictions on rates (6) The tax rates that an upper-tier municipality shall direct to be levied in an upper-tier rating by-law are subject to the following restrictions: 1. The rates must be set so that, when they are levied on the applicable assessment rateable for upper-tier purposes, an amount equal to the general upper-tier levy or special upper-tier levy, as the case may be, is raised. 2. The rates on the different classes of property must be in the same proportion to each other as the tax ratios established under section 308 for the property classes are to each other. 3. The rate for each class of property must be the same for each lower-tier municipality. 2001, c. 25, s. 311 (6).
(7) Despite subsection (6), if the tax ratio or average tax ratio for the property class for a taxation year is above the tax ratio for the property class, as prescribed under clause (9) (a), tax rates to be levied on property in the property class shall be determined in the manner provided under clause (9) (b). 2001, c. 25, s. 311 (7). Average tax ratio (8) For the purpose of subsection (7), the average tax ratio shall be equal to the average transition ratio for the municipality determined under subsection 308 (11) for the commercial classes or for the industrial classes. 2001, c. 25, s. 311 (8). Exception (8.1) Despite subsection (8), if a municipality opts to have an optional property class apply within a taxation year, the municipality may establish an average tax ratio for the commercial classes or for the industrial classes for that year, whichever includes the optional property class, using the assessment as determined under subsection (3), and the average tax ratio must not exceed the tax ratio prescribed under clause (9) (a). 2002, c. 17, Sched. A, s. 49 (2). Regulations (9) The Minister of Finance may make regulations, (a) prescribing a tax ratio for a property class for the purpose of subsection (7), including a single tax ratio for the commercial classes or industrial classes; (b) providing the manner in which the tax rates on property in a property class are to be determined under subsection (7); (c) providing for the determination of changes in taxes for municipal purposes for a property class. 2001, c. 25, s. 311 (9).
(10) In each year, each lower-tier municipality shall levy, in accordance with the upper-tier rating by-law passed for that year, the tax rates specified in the by-law. 2001, c. 25, s. 311 (10). Estimate of amount to be raised (11) An upper-tier rating by-law shall estimate the amount to be raised in a lower-tier municipality as a result of a levy being made in that municipality in accordance with the by-law. 2001, c. 25, s. 311 (11). Instalments, other than counties (12) An upper-tier rating by-law passed by the council of an upper-tier municipality, other than a county, may require specified portions of the estimate to be paid to the treasurer of the upper-tier municipality on or before specified dates. 2001, c. 25, s. 311 (12). Instalments, counties (13) In each year, a lower-tier municipality in a county shall pay amounts to the upper-tier municipality in the following instalments: 1. 25 per cent of the amount required to be raised by the lower-tier municipality for upper-tier purposes in the previous year, on or before March 31. 2. 50 per cent of the amount required to be raised by the lower-tier municipality for upper-tier purposes in the current year, less the amount of the instalment paid under paragraph 1, on or before June 30. 3. 25 per cent of such current amount, on or before September 30. 4. The balance of the entitlement for the year, on or before December 15. 2001, c. 25, s. 311 (13). Adjustment (14) The instalment under paragraph 2 of subsection (13) shall be adjusted in accordance with the following: 1. The instalment shall be decreased by 50 per cent of the upper-tier’s share of the costs, for the prior year, of deferrals, cancellations or other relief under a by-law under section 319, 361, 362 or 364. 2. The instalment shall be increased by 50 per cent of the upper-tier’s share of any taxes, deferred under a by-law under subsection 319 (1), that were due in the prior year. 2001, c. 25, s. 311 (14). Variation by agreement (15) Despite subsection (13), a county may, by agreement with a majority of its lower-tier municipalities representing at least two-thirds of the total weighted assessment of all its lower-tier municipalities, provide by by-law for any number of instalments and their due dates other than those provided in subsection (13) and those alternative instalments and due dates shall be applicable to all its lower-tier municipalities. 2001, c. 25, s. 311 (15). Definition (16) For the purposes of subsection (15), “weighted assessment” means the assessment for a property multiplied by the tax ratio, established under section 308, for the property class the property is in. 2001, c. 25, s. 311 (16).
(17) The upper-tier municipality may pay interest at a rate to be determined by the council of the upper-tier municipality on any payment, or portion of such a payment, made in advance by a lower-tier municipality. 2001, c. 25, s. 311 (17). Payment (18) The amount levied by a lower-tier municipality pursuant to an upper-tier rating by-law shall be deemed to be taxes and is a debt of the lower-tier municipality to the upper-tier municipality and the treasurer of the lower-tier municipality shall pay the amount owing by the lower-tier municipality to the treasurer of the upper-tier municipality on or before the dates and in the portions as determined in accordance with subsections (12) to (15). 2001, c. 25, s. 311 (18). Default (19) If a lower-tier municipality fails to make any payment, or portion of it, in accordance with subsections (12) to (15), the lower-tier municipality shall pay to the upper-tier municipality interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the upper-tier municipality may by by-law determine, from the date payment is due until it is made. 2001, c. 25, s. 311 (19). Amount payable, adjustments if estimate incorrect (20) If the amount levied by a lower-tier municipality pursuant to an upper-tier rating by-law is different from the amount estimated in the by-law, the lower-tier municipality is required to pay only the amount levied and the appropriate adjustments shall be made in respect of any amounts already paid. 2001, c. 25, s. 311 (20). Regulation (21) The Minister of Finance may by regulation extend the time for passing an upper-tier rating by-law in any year, even if the time limit set out in subsection (2) or (4) has expired. 2001, c. 25, s. 311 (21). Regulations, funding of rebates (22) The Minister of Finance may make regulations allowing, subject to conditions prescribed in the regulations, the tax rate for a property class to be greater than would be allowed under paragraph 2 of subsection (6) for the purpose of allowing additional taxes to be levied on property in the property class to fund rebates under section 361 on the following property: 1. Property in the property class. 2. If the property class is one of the commercial classes within the meaning of subsection 308 (1), property in those classes. 3. If the property class is one of the industrial classes within the meaning of subsection 308 (1), property in those classes. 2001, c. 25, s. 311 (22).
(23) The tax rates for the commercial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (22) so that the tax rates are higher than would be allowed under paragraph 2 of subsection (6) to the extent necessary to raise additional taxes to fund the upper-tier municipality’s share of the cost of rebates under section 361 on property in the commercial classes. 2001, c. 25, s. 311 (23). Funding of rebates, industrial (24) The tax rates for the industrial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (22) so that the tax rates are higher than would be allowed under paragraph 2 of subsection (6) to the extent necessary to raise additional taxes to fund the upper-tier municipality’s share of the cost of rebates under section 361 on property in the industrial classes. 2001, c. 25, s. 311 (24). Special reductions (25) An upper-tier municipality may, with the written approval of the Minister of Finance, set a tax rate for a property class that is lower than would otherwise be allowed under this section. 2001, c. 25, s. 311 (25). Regulations (26) The Minister may make regulations varying the application of subsections (13) and (14). 2001, c. 25, s. 311 (26). Local municipality levies Definitions 312. (1) In this section, “commercial classes” has the meaning given to that expression by subsection 308 (1); (“catégories commerciales”) “general local municipality levy” means the amount the local municipality decided to raise in its budget for the year under section 290 on all rateable property in the local municipality; (“impôt général local”) “industrial classes” has the meaning given to that expression by subsection 308 (1); (“catégories industrielles”) “optional property class” has the meaning given to that expression by subsection 308 (1); (“catégorie de biens facultative”) “special local municipality levy” means, where a local municipality is authorized under a provision of any Act, other than this section, or under a regulation under section 326 or any other Act to raise an amount for any purpose on less than all the rateable property in the local municipality, the amount the local municipality decided to raise in its budget for the year under section 290 for that purpose on less than all the rateable property. (“impôt extraordinaire local”) 2001, c. 25, s. 312 (1); 2002, c. 17, Sched. A, s. 50 (1).
(2) For purposes of raising the general local municipality levy, a local municipality shall, each year, pass a by-law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes. 2001, c. 25, s. 312 (2). Assessment for general local municipality levy purposes (3) For the purposes of subsection (2), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before, (a) the by-law mentioned in subsection (2) is passed for the taxation year, if the local municipality is a single-tier municipality; or (b) the by-law mentioned in subsection 311 (2) is passed for the taxation year, if the local municipality is a lower-tier municipality. 2001, c. 25, s. 312 (3). Later date (3.1) Despite subsection (3), an upper-tier municipality may, by agreement with a majority of its lower-tier municipalities representing at least two-thirds of the total weighted assessment of all its lower-tier municipalities, provide by by-law for a later date than that provided in clause (3) (b) and that later date shall be applicable to all its lower-tier municipalities. 2002, c. 17, Sched. A, s. 50 (2). Definition (3.2) In subsection (3.1), “weighted assessment” means the assessment for a property multiplied by the tax ratio established under section 308 for the property class the property is in. 2002, c. 17, Sched. A, s. 50 (2).
(3.3) An agreement under subsection (3.1) for a taxation year shall not be entered into after the day the by-law mentioned in subsection 311 (2) is passed for the taxation year. 2002, c. 17, Sched. A, s. 50 (2). Special local municipality levies (4) For purposes of raising a special local municipality levy, a local municipality shall, each year, pass a by-law levying a separate tax rate, as specified in the by-law, on all or part of the assessment, as specified in the by-law, in each property class in the local municipality rateable for local municipality purposes. 2001, c. 25, s. 312 (4). Assessment for special local municipality levy purposes (5) For the purposes of subsection (4), the assessment in each property class includes any adjustments made under section 32, 33, 34, 39.1 or 40 of the Assessment Act to the assessments on the assessment roll as returned for the taxation year if the adjustments are made on the tax roll before, (a) the by-law mentioned in subsection (4) is passed for the taxation year; or (b) the by-law mentioned in subsection 311 (4) is passed for the taxation year, if the local municipality is a lower-tier municipality. 2001, c. 25, s. 312 (5). Restrictions on rates (6) The tax rates to be levied under subsection (2) or (4) are subject to the following restrictions: 1. The rates must be set so that, when they are levied on the applicable assessment rateable for local municipality purposes, an amount equal to the general local municipality levy or special local municipality levy, as the case may be, is raised. 2. The rates on the different classes of property must be in the same proportion to each other as the tax ratios established under section 308 for the property classes are to each other. 2001, c. 25, s. 312 (6). Exception, tax increases (7) Despite subsection (6), if the tax ratio or average tax ratio for the property class for the 2001 taxation year or a subsequent taxation year is above the tax ratio for the property class as prescribed under clause (9) (a), tax rates to be levied on property in the property class shall be determined in the manner provided under clause (9) (b). 2001, c. 25, s. 312 (7). Average tax ratio (8) For the purpose of subsection (7), the average tax ratio shall be equal to the average transition ratio for the municipality determined under subsection 308 (11) for the commercial classes or for the industrial classes. 2001, c. 25, s. 312 (8). Exception (8.1) Despite subsection (8), if a municipality opts to have an optional property class apply within a taxation year, the municipality may establish an average tax ratio for the commercial classes or for the industrial classes for that year, whichever includes the optional property class, using the assessment as determined under subsection (3), and the average tax ratio must not exceed the tax ratio prescribed under clause (9) (a). 2002, c. 17, Sched. A, s. 50 (2). Regulations (9) The Minister of Finance may make regulations, (a) prescribing a tax ratio for a property class for the purpose of subsection (7), including a single tax ratio for the commercial classes or industrial classes; (b) providing the manner in which the tax rates on property in a property class are to be determined under subsection (7); (c) providing for the determination of changes in taxes for municipal purposes for a property class. 2001, c. 25, s. 312 (9).
(10) The Minister of Finance may make regulations allowing, subject to conditions prescribed in the regulations, the tax rate for a property class to be greater than would be allowed under paragraph 2 of subsection (6) for the purpose of allowing additional taxes to be levied on property in the property class to fund rebates under section 361 on the following property: 1. Property in the property class. 2. If the property class is one of the commercial classes within the meaning of subsection 308 (1), property in those classes. 3. If the property class is one of the industrial classes within the meaning of subsection 308 (1), property in those classes. 2001, c. 25, s. 312 (10).
(11) The tax rates for the commercial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (10) so that the tax rates are higher than would be allowed under paragraph 2 of subsection (6) to the extent necessary to raise additional taxes to fund the local municipality’s share of the cost of rebates under section 361 on property in the commercial classes. 2001, c. 25, s. 312 (11). Funding of rebates, industrial (12) The tax rates for the industrial classes, within the meaning of subsection 308 (1), shall be set as allowed under the regulations under subsection (10) so that the tax rates are higher than would be allowed under paragraph 2 of subsection (6) to the extent necessary to raise additional taxes to fund the local municipality’s share of the cost of rebates under section 361 on property in the industrial classes. 2001, c. 25, s. 312 (12). Special reductions (13) A local municipality may, with the written approval of the Minister of Finance, set a tax rate for a property class that is lower than would otherwise be allowed under this section. 2001, c. 25, s. 312 (13). Prescribed subclass tax reductions 313. (1) The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subsection 8 (1) of the Assessment Act shall be reduced in accordance with the following rules: 1. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act shall be reduced by the prescribed percentages. 2. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 2 i of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or by the percentage, if any, under subsection (4). 3. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 2 ii of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or by the percentage, if any, under subsection (4). 4. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 3 i of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or by the percentage, if any, under subsection (4). 5. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 3 ii of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or by the percentage, if any, under subsection (4). 2001, c. 25, s. 313 (1).
(2) The Minister of Finance may make regulations, (a) prescribing percentages for the purposes of paragraph 1 of subsection (1); (b) requiring percentage reductions of the tax rates for municipal purposes for any subclasses prescribed under subsection 8 (2) of the Assessment Act. 2001, c. 25, s. 313 (2). Choice of percentage within range (3) If the regulations made under subsection (2) require tax rates to be reduced by a percentage within a range described in the regulations, (a) the percentage shall be specified, by by-law, by the local municipality or, if the local municipality is a lower-tier municipality, by the upper-tier municipality; and (b) if no percentage is specified under clause (a), the percentage shall be the highest percentage in the range. 2001, c. 25, s. 313 (3). Municipal option for certain paragraphs (4) A municipality, other than a lower-tier municipality, may pass a by-law providing for a single percentage that is not less than 30 per cent and not more than 35 per cent to apply instead of the percentages set out in paragraphs 2 to 5 of subsection (1). 2001, c. 25, s. 313 (4). Overlap with graduated tax rates (5) The Minister of Finance may make regulations governing the application of this section and section 314 and regulations or by-laws made under those sections in situations in which both of those sections, or the regulations or by-laws made under them, apply. 2001, c. 25, s. 313 (5). Graduated tax rates 314. (1) A municipality other than a lower-tier municipality may, by by-law passed on or before April 30 of the year to which it relates, (a) establish two or three bands of assessment of property for the purposes of facilitating graduated tax rates for any one or more of the property classes included in the commercial classes or the industrial classes; and (b) set the ratios that the tax rates for each band must bear to each other. 2001, c. 25, s. 314 (1); 2004, c. 31, Sched. 26, s. 1 (1). (2) Repealed: 2004, c. 31, Sched. 26, s. 1 (2).
(3) The bands for each property class are subject to the following: 1. The lowest band must be the portion of the assessment of a property that is less than or equal to an amount set out in the by-law. 2. The highest band must be the portion of the assessment of a property that is greater than an amount set out in the by-law. 3. If there is a third band it must cover the portion of the assessment between the lowest and highest bands. 4. The bands must be established so that they cover all of the assessment of a property and do not overlap. 5. The bands must be the same for all properties in the property class. 2001, c. 25, s. 314 (3).
(4) Instead of setting a single tax rate under section 311 or 312 for a property class for which bands are established, a municipality shall set a separate tax rate for each band in accordance with the ratios set under clause (1) (b). 2001, c. 25, s. 314 (4). Regulations (5) The Minister of Finance may make regulations, (a) governing the ratios set under clause (1) (b); (b) governing the setting of tax rates in accordance with the ratios set under clause (1) (b); (c) varying the application of subsection (6) with respect to a unit or proposed unit within the meaning of the Condominium Act, 1998. 2001, c. 25, s. 314 (5).
(6) The taxes for municipal purposes on a property shall be determined by applying the tax rate for each band to the portion of the assessment of the property within that band. 2001, c. 25, s. 314 (6). Extension of time (7) The Minister may make regulations extending the time for passing a by-law under subsection (1) and the regulation may be made even if the time limit set out in subsection (1) has expired. 2001, c. 25, s. 314 (7). Definitions (8) In this section, “commercial classes” has the meaning given to that expression by subsection 308 (1); (“catégories commerciales”) “industrial classes” has the meaning given to that expression by subsection 308 (1). (“catégories industrielles”) 2004, c. 31, Sched. 26, s. 1 (3). Taxation of certain railway, power utility lands 315. (1) Every local municipality shall impose taxes, in accordance with the regulations, on the following land: 1. The roadway or right-of-way of a railway company, other than the structures, substructures and superstructures, rails, ties, poles and other property on the roadway or right-of-way, not including land leased by the railway company to another person for rent or other valuable consideration. 2. Land owned by a power utility prescribed by the Minister of Finance, other than a public utility defined in subsection 27 (1) of the Assessment Act, and used as a transmission or distribution corridor, not including land leased by the power utility to another person for rent or other valuable consideration. 2001, c. 25, s. 315 (1). Distribution of the tax (2) Part of the taxes imposed by a local municipality on land described in subsection (1) shall be distributed to the upper-tier municipality, if any. 2001, c. 25, s. 315 (2). Amount of share (3) The upper-tier municipality’s share of tax under this section shall be determined in accordance with the following: 
where,
“Total commercial tax” means the total tax levied on land in the commercial property class and other property classes prescribed for the purposes of this definition, for upper-tier and lower-tier purposes, in the local municipality; “Upper-tier commercial tax” means that portion of the Total commercial tax levied in the local municipality for upper-tier purposes. 2001, c. 25, s. 315 (3); 2004, c. 31, Sched. 26, s. 2 (1).
(4) The Minister of Finance may make regulations, (a) prescribing, for each geographic area described in subsection (6), the rate of tax to be imposed by a local municipality on the land described in subsection (1); (a.1) prescribing the rate of tax to be imposed for 2005 or a subsequent year by a local municipality on certain land described in subsection (1) instead of the rate of tax prescribed under clause (a) for that year for the geographic area in which the land is located; (b) prescribing power utilities for the purposes of paragraph 2 of subsection (1); (c) governing when the distribution under subsection (2) shall be made; (d) prescribing property classes for the purposes of the definition of “Total commercial tax” in subsection (3). 2001, c. 25, s. 315 (4); 2004, c. 31, Sched. 26, s. 2 (2).
(5) A regulation under subsection (4) may provide for land described in paragraph 1 of subsection (1) to be taxed differently from land described in paragraph 2 of subsection (1). 2001, c. 25, s. 315 (5). Geographic areas (6) For the purposes of this section, Ontario is divided into the following geographic areas: 1. The City of Toronto and the upper-tier municipalities of Durham, Halton, Peel and York. 2. The City of Ottawa and the upper-tier municipalities of Lanark, Leeds and Grenville, Prescott and Russell, Renfrew and Stormont, Dundas and Glengarry, including the municipalities separated from the upper-tier municipalities for municipal purposes. 3. The City of Kawartha Lakes and the County of Prince Edward and the upper-tier municipalities of Frontenac, Haliburton, Hastings, Lennox and Addington, Northumberland and Peterborough, including the municipalities separated from the upper-tier municipalities for municipal purposes. 4. The upper-tier municipalities of Niagara and Waterloo and the City of Hamilton. 5. Haldimand County, Norfolk County, the City of Brantford, the County of Brant, the Municipality of Chatham-Kent and the upper-tier municipalities of Elgin, Essex, Lambton, Middlesex and Oxford, including the municipalities separated from the upper-tier municipalities for municipal purposes. 6. The upper-tier municipalities of Bruce, Dufferin, Grey, Huron, Perth, Simcoe and Wellington, including the municipalities separated from the upper-tier municipalities for municipal purposes. 7. The City of Greater Sudbury and the districts of Algoma, Manitoulin and Sudbury. 8. The District Municipality of Muskoka and the districts of Cochrane, Nipissing, Parry Sound and Temiskaming. 9. The districts of Kenora, Rainy River and Thunder Bay. 2001, c. 25, s. 315 (6).
(7) In the description of a geographic area in subsection (6), a reference to a municipality or district is a reference to the municipality or district as it was on December 31, 2001. 2001, c. 25, s. 315 (7). Tax roll (8) The treasurer of a municipality shall, for land described in subsection (1), enter on the tax roll the number of acres or other measure showing the extent of the land and the amounts of the taxes under this section. 2001, c. 25, s. 315 (8). Amount to be distributed is a debt (9) An amount that a local municipality is required to distribute to an upper-tier municipality is a debt of the local municipality to the upper-tier municipality. 2001, c. 25, s. 315 (9). Default (10) If a lower-tier municipality fails to make any payment, or portion of it, to an upper-tier municipality as required under this section, the lower-tier municipality shall pay to the upper-tier municipality interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the upper-tier municipality may by by-law determine, from the date payment is due until it is made. 2001, c. 25, s. 315 (10). Interest on advance payments (11) An upper-tier municipality may, by by-law, provide that the upper-tier municipality shall pay interest at a rate to be determined by the council of the upper-tier municipality on any payment under this section, or portion of such a payment, made in advance by a local municipality. 2001, c. 25, s. 315 (11). Transitional taxation (12) The Minister of Finance may make regulations providing for the taxation under this section for the taxation years 1998 to 2005, both inclusive, of land that the owner owned on December 31, 1997, for the purposes of providing for the transition from the taxation of such land as it was taxed in 1997 and the regulations may provide, (a) for land described in paragraph 1 of subsection (1) to be taxed differently from land described in paragraph 2 of subsection (1); and (b) for different taxation of particular parcels of land or of parcels of land owned by particular owners. 2001, c. 25, s. 315 (12). Retroactive (13) Regulations under subsection (12) are, if they so provide, effective with reference to periods before they are filed. 2002, c. 17, Sched. A, s. 51. Interim financing, upper-tier 316. (1) The council of an upper-tier municipality, other than a county, before the adoption of the estimates for a year under section 289, may by by-law requisition a sum from each lower-tier municipality not exceeding an amount determined by, (a) adding the prescribed percentage, or 50 per cent if no percentage is prescribed, of the amount that, in the upper-tier rating by-law for the previous year, was estimated to be raised in the particular lower-tier municipality; (b) subtracting the prescribed percentage, or 50 per cent if no percentage is prescribed, of the upper-tier municipality’s share of the costs, for the previous year, of deferrals, cancellations or other relief under a by-law under section 319, 361, 362 or 364; and (c) adding the prescribed percentage, or 50 per cent if no percentage is prescribed, of the upper-tier municipality’s share of any taxes deferred under a by-law under subsection 319 (1) that were due in the previous year. 2001, c. 25, s. 316 (1).
(2) A by-law passed under subsection (1) may require specified portions of the sum to be paid to the treasurer of the upper-tier municipality on or before specified dates. 2001, c. 25, s. 316 (2). Interest on advance payments (3) A by-law passed under subsection (1) may provide that the upper-tier municipality shall pay interest at a rate to be determined by the council of the upper-tier municipality on any payment, or portion of such a payment, made in advance by a lower-tier municipality. 2001, c. 25, s. 316 (3). Amount to be paid is a debt (4) An amount that a lower-tier municipality is required to pay under a by-law passed under subsection (1) is a debt of the lower-tier municipality to the upper-tier municipality. 2001, c. 25, s. 316 (4). Default (5) If a lower-tier municipality fails to make any payment, or portion of it, to an upper-tier municipality as required under a by-law passed under subsection (1), the lower-tier municipality shall pay to the upper-tier municipality interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the upper-tier municipality may by by-law determine, from the date payment is due until it is made. 2001, c. 25, s. 316 (5). Yearly amount reduced (6) The amount of any requisition made under subsection (1) in a year upon a lower-tier municipality shall be deducted from the amounts to be paid by the lower-tier municipality to the upper-tier municipality under the upper-tier rating by-law for the year. 2001, c. 25, s. 316 (6). Regulations (7) The Minister may make regulations with respect to a taxation year for which there is a general reassessment prescribing a percentage for the purpose of subsection (1). 2001, c. 25, s. 316 (7). Interim levy, local municipality 317. (1) A local municipality, before the adoption of the estimates for the year under section 290, may pass a by-law levying amounts on the assessment of property in the local municipality rateable for local municipality purposes. 2001, c. 25, s. 317 (1). By-law (2) A by-law under subsection (1) shall be passed in the year that the amounts are to be levied or may be passed in December of the previous year if it provides that it does not come into force until a specified day in the following year. 2001, c. 25, s. 317 (2). Rules (3) The amounts to be levied are subject to the following rules: 1. The amount levied on a property shall not exceed the prescribed percentage, or 50 per cent if no percentage is prescribed, of the total amount of taxes for municipal and school purposes levied on the property for the previous year. 2. The percentage under paragraph 1 may be different for different property classes but shall be the same for all properties in a property class. 3. For the purposes of calculating the total amount of taxes for the previous year under paragraph 1, if any taxes for municipal and school purposes were levied on a property for only part of the previous year because assessment was added to the tax roll during the year, an amount shall be added equal to the additional taxes that would have been levied on the property if the taxes for municipal and school purposes had been levied for the entire year. 2001, c. 25, s. 317 (3).
(4) If a by-law is passed under subsection (1) before the assessment roll for taxation in the current year is returned, the amounts under subsection (1) shall be levied on the assessment according to, (a) the tax roll for taxation in the previous year as most recently revised before the by-law is passed; or (b) a preliminary assessment roll provided by the assessment corporation for that purpose. 2001, c. 25, s. 317 (4). Added assessment (5) A by-law under subsection (1) may provide for the levying of amounts on assessment added, after the by-law is passed, to the tax roll for the current year that was not on the assessment roll upon which the amounts are levied. 2001, c. 25, s. 317 (5). Deduction (6) An amount levied under subsection (1) on a property in a year shall be deducted from other amounts levied on the property for the year that are payable to the local municipality. 2001, c. 25, s. 317 (6). Refund (7) If the amount levied under subsection (1) on a property exceeds the other amounts levied on the property that are payable to the local municipality, the treasurer of the local municipality shall refund that excess amount not later than 21 days after giving a notice of demand of taxes payable for the year. 2001, c. 25, s. 317 (7). Application after municipal restructuring (8) If, as a result of a municipal restructuring, parts of a local municipality as it exists on January 1 of a year were, at any time in the preceding year, in different local municipalities or were, at any time in the preceding year, territory without municipal organization, this section applies for the purposes of the current year with respect to each such area as though it were a separate municipality. 2001, c. 25, s. 317 (8). Adjustments to interim levy (9) If the council of a municipality is of the opinion that the taxes levied under subsection (1) on a property are too high or too low in relation to its estimate of the total taxes that will be levied on the property, the council may adjust the taxes on the property under subsection (1) to the extent it considers appropriate. 2001, c. 25, s. 317 (9). Regulations to vary interim powers (10) The Minister may make regulations with respect to a taxation year for which there is a general reassessment prescribing a percentage for the purpose of paragraph 1 of subsection (3). 2001, c. 25, s. 317 (10). Retroactive (11) A regulation under this section may be retroactive to a date not earlier than December 1 of the year before the year in which the regulation is made. 2001, c. 25, s. 317 (11). Phase-in of tax changes resulting from reassessments 318. (1) On or before December 31 of the taxation year, a municipality, other than a lower-tier municipality, may pass a by-law to phase in tax increases or decreases for eligible properties for a taxation year in respect of which there is a general reassessment. 2001, c. 25, s. 318 (1). Definitions (2) In this section, “eligible property” means property classified in any property class prescribed under the Assessment Act; (“bien admissible”) “first taxation year” means a taxation year in respect of which there is a general reassessment; (“première année d’imposition”) “preceding year” means the taxation year immediately preceding the first taxation year. (“année précédente”) 2001, c. 25, s. 318 (2).
(3) If the total taxes for municipal and school purposes for the first taxation year for an eligible property, but for the application of this section, exceed its total taxes for municipal and school purposes for the preceding year, the maximum amount of the tax increase to be phased in is the amount of the difference. 2001, c. 25, s. 318 (3). Tax decrease to be phased in (4) If the total taxes for municipal and school purposes for the preceding year for an eligible property exceed its total taxes for municipal and school purposes for the first taxation year, but for the application of this section, the maximum amount of the tax decrease to be phased in is the amount of the difference. 2001, c. 25, s. 318 (4). Amounts to be phased in (5) For properties subject to Part IX and for the purposes of subsections (3) and (4), the taxes for municipal and school purposes for that year shall be determined under subsection 329 (2). 2001, c. 25, s. 318 (5). Same (6) For properties that are not subject to Part IX and for the purposes of subsections (3) and (4), the taxes for municipal and school purposes for the preceding year shall be determined as follows: 1. Determine the taxes for municipal and school purposes that were levied on the property in the year. 2. If a supplementary assessment or change in classification was made under section 34 of the Assessment Act during that year or if an assessment or change in classification could have been made under section 34 of that Act and the appropriate change is made to the assessment roll for taxation in the first taxation year, recalculate the taxes determined under paragraph 1 as if the increase in the assessment or change in classification, as the case may be, had applied to the property for all of the year. 3. If the council of a municipality cancels, reduces or refunds taxes under section 357 for the year on an application under clause 357 (1) (a), (c), (d) or (f) or under section 358 for the year, recalculate the taxes determined under paragraph 1 as if the event that caused the cancellation, reduction or refund had occurred on January 1 of that year. 2001, c. 25, s. 318 (6).
(7) A by-law under subsection (1) of an upper-tier municipality also applies with respect to the taxes of its lower-tier municipalities. 2001, c. 25, s. 318 (7). Copy (8) An upper-tier municipality shall provide a copy of the by-law under subsection (1) to each lower-tier municipality as soon as is practicable. 2001, c. 25, s. 318 (8). By-law requirements (9) A by-law under subsection (1) is subject to the following: 1. The by-law may apply to the first taxation year and up to the next seven taxation years. 2. The by-law may replace a by-law made under section 372.2 of the old Act or this section so long as the first-mentioned by-law applies for at least the same number of years as remains outstanding under the by-law made under section 372.2 or this section. 3. The by-law may modify the phase-in on individual properties subject to a phase-in under a by-law made under section 372.2 of the old Act or this section in order to reflect tax increases or decreases determined under subsection (3) or (4). 4. The amount to be phased in in a year, other than in the first taxation year, must be the same or less than the amount phased in in the previous year. 5. The amount phased in in the last year in which a tax increase or decrease is phased in plus the total amounts phased in in the previous years must equal the tax increase or decrease for each property as determined under subsection (3) or (4). 6. The by-law may treat different property classes differently and it may provide for no phase-ins for some classes but, if the by-law applies to property in a property class, it must apply to all properties in the property class. 7. For the purposes of paragraph 6, the residential property class, the farm property class and the managed forests property class shall be treated as a single property class. 8. In the first taxation year, the amounts recovered from all properties in the property class whose tax decreases are being phased in shall not exceed the revenues foregone from all properties in the property class whose tax increases are being phased-in for the municipality referred to in subsection (1). 9. The by-law may provide for a threshold amount in each taxation year, determined in dollars or as a percentage. 10. For the purposes of paragraph 9, the threshold amount for eligible properties in a property class in the municipality to which subsection (3) applies may be different from the threshold amount for eligible properties in the property class in the municipality to which subsection (4) applies. 11. If an assessment is made for a property under subsection 32 (2) or 33 (1) of the Assessment Act in or after the first taxation year but the assessment applies to a year prior to the first taxation year, i. the by-law made under subsection (1) shall apply to the property, and ii. the taxes for municipal and school purposes on the property shall be recalculated for the first taxation year and for any subsequent taxation year that is subject to the by-law under subsection (1). 2001, c. 25, s. 318 (9); 2002, c. 22, s. 154.
(10) If there has been a change in the use or character of any eligible property or in its classification under the Assessment Act that, in the opinion of the council of the municipality, makes a phase-in or the continuation of a phase-in in respect of the property inappropriate, the council may, in the by-law under subsection (1) or in another by-law, exclude such property from the application of the phase-in. 2001, c. 25, s. 318 (10). Improvements replaced after scheme begins (11) If an improvement to an eligible property is substantially destroyed before a by-law under subsection (1) is passed and, before the end of the last year in which a tax increase or decrease is phased in, the improvement is replaced, the council of the municipality may amend the by-law under subsection (1) so that the by-law applies to the property as though the improvement had not been substantially destroyed. 2001, c. 25, s. 318 (11). Exception (12) Subsection (11) does not apply with respect to an improvement if the destruction of the improvement is by the owner, is permitted by the owner or is done by a person who had a right to destroy the improvement. 2001, c. 25, s. 318 (12). No lower-tier surplus or shortfall (13) The council of an upper-tier municipality shall, in a by-law under subsection (1), provide that adjustments shall be made between the upper-tier municipality and lower-tier municipalities so that no lower-tier municipality has a surplus or shortfall as a result of the phase-in of the tax increases or decreases. 2001, c. 25, s. 318 (13). Upper-tier shortfall (14) If the upper-tier municipality experiences a shortfall as a result of the application of subsection (13), the by-law made under subsection (1) shall provide that any shortfall shall be shared by the upper-tier municipality and lower-tier municipalities in the same proportion as those municipalities share in the taxes levied on the property class for municipal purposes. 2001, c. 25, s. 318 (14). Information on notice of demand (15) A notice of demand of taxes payable in respect of which there is a phase-in shall indicate the amount of taxes that would have been payable without the phase-in, the amount of taxes that are payable and the difference. 2001, c. 25, s. 318 (15). List to be kept (16) The treasurer of the local municipality shall maintain a list of the tax increases or decreases for each eligible property to which the by-law under subsection (1) applies. 2001, c. 25, s. 318 (16). Application to payments in lieu of taxes (17) This section applies to payments in lieu of taxes, other than an amount referred to in subparagraph 24 ii of subsection 3 (1) of the Assessment Act or an amount received under section 323 or subsection 324 (4) of this Act, as though they were taxes but a by-law under subsection (1) may provide that it does not apply to payments in lieu of taxes. 2001, c. 25, s. 318 (17). Taxes for school purposes (18) No phase-in of a tax increase or decrease under this section shall affect the amount a local municipality is required to pay a school board. 2001, c. 25, s. 318 (18). Certain changes in first taxation year assessments (19) The following apply if the assessment of an eligible property for the first taxation year changes as a result of a request under section 39.1 of the Assessment Act, a complaint under section 40 of that Act or an application under section 46 of that Act: 1. The tax increase or decrease for the property shall be redetermined under subsection (3) or (4) using the new assessment for the property. 2. The taxes on the property shall be recalculated using the amount determined under paragraph 1 for each year in which there is a tax increase or decrease. 3. The tax roll shall be amended to reflect the recalculated taxes. 2001, c. 25, s. 318 (19).
(20) The following apply if the assessment of an eligible property for the preceding year changes as a result of a request under section 39.1 of the Assessment Act, a complaint under section 40 of that Act or an application under section 46 of that Act: 1. The tax increase or decrease for the property shall be redetermined under subsection (3) or (4) using the new assessment for the property to determine the taxes for the preceding year. 2. The taxes on the property shall be recalculated using the amount determined under paragraph 1 for each year in which there is a tax increase or decrease. 3. The tax roll shall be amended to reflect the recalculated taxes. 2001, c. 25, s. 318 (20).
(21) If portions of an eligible property are classified in different property classes on the assessment roll for the first taxation year, each portion shall be deemed to be a separate property for the purposes of this section. 2001, c. 25, s. 318 (21). Regulations (22) The Minister of Finance may make regulations, (a) prescribing a later deadline for the purposes of subsection (1), either before or after the deadline has passed; (b) governing by-laws under this section and the calculation of tax increases and decreases to be phased in under such by-laws. 2001, c. 25, s. 318 (22). Restructuring orders (23) Despite section 186, a by-law under this section may be made instead of any phase-in authority or requirement set out in an order under section 173 or 175, but the by-law under this section must apply for at least the same number of years as remains outstanding under the phase-in authority or requirement. 2001, c. 25, s. 318 (23). Tax deferrals, relief of financial hardship 319. (1) For the purposes of relieving financial hardship, a municipality, other than a lower-tier municipality, may pass a by-law providing for deferrals or cancellation of, or other relief in respect of, all or part of a tax increase for 1998 and subsequent years on property in the residential property class for persons assessed as owners who are, or whose spouses or same-sex partners are, (a) low-income seniors as defined in the by-law; or (b) low-income persons with disabilities as defined in the by-law. 2001, c. 25, s. 319 (1); 2002, c. 17, Sched. A, s. 52; 2002, c. 22, s. 155. Tax relief must be given (2) A municipality, other than a lower-tier municipality, shall pass a by-law under subsection (1). 2001, c. 25, s. 319 (2). (2.1) Repealed: 2003, c. 7, s. 14 (1). (2.2) Repealed: 2003, c. 7, s. 14 (1). Tax increases (3) For a tax increase beginning in a taxation year in which a general reassessment occurs, the tax increase is the tax increase determined under subsection 318 (3) reduced, if the tax increase is being phased in under a by-law made under subsection 318 (1), by the amount not yet phased in. 2001, c. 25, s. 319 (3). (3.1) Repealed: 2003, c. 7, s. 14 (1).
(4) The Minister of Finance may make regulations determining the amount of tax increases beginning in a year subsequent to the taxation year referred to in subsection (3). 2001, c. 25, s. 319 (4). Application to lower-tiers (5) A by-law of an upper-tier municipality providing for a deferral or cancellation of tax increases or other relief in respect of tax increases also applies with respect to the tax increases for lower-tier and school purposes. 2001, c. 25, s. 319 (5); 2003, c. 4, s. 12 (2); 2003, c. 7, s. 14 (2). Amounts transferred by local municipalities adjusted (6) If a local municipality levies a tax rate for upper-tier or school purposes in respect of which there is a deferral or cancellation of tax increases or other relief in respect of tax increases, the amount of taxes the local municipality shall pay the upper-tier municipality or school boards shall be reduced accordingly. 2001, c. 25, s. 319 (6). Deferred taxes, payments to upper-tier, school boards (7) If a local municipality levies a tax rate for upper-tier or school purposes in respect of which there is a deferral of tax increases, the local municipality shall pay the upper-tier municipality or school boards their share of any deferred taxes and interest when they are paid. 2001, c. 25, s. 319 (7). Deferred taxes, etc., shown on tax certificates (8) The treasurer of a municipality who issues a tax certificate in respect of a property for which taxes have been deferred shall show the amount of the deferred taxes and any accrued interest on the certificate. 2001, c. 25, s. 319 (8). Interest (9) Interest may be charged on taxes for taxation years before 2001 that are deferred under a by-law of a municipality at a rate not exceeding the market rate as determined by the municipality but no such interest may be charged for the 2001 or subsequent taxation years. 2001, c. 25, s. 319 (9). Yüklə 1,95 Mb. Dostları ilə paylaş:
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